1993 (8) TMI 202

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....Harnek Singh, JDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. -  This is an appeal against the Order in Appeal No. PPM-1137/AUR-187/87, dated 7-4-1988 rejecting the appellant's appeal. 2. The facts of the case are that the appellants are doing job work on behalf of M/s. Jyoti Structures. They are receiving steel materials, which are being purchased by M/s. Jyoti....

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....ter hearing both sides we find that the only objection for denial of the Modvat credit is that the appellant has not purchased the inputs themselves and they have acquired it from M/s. Jyoti Structures, who only have purchased these inputs and supplied to the appellant for getting the job work done. On the question of requirement of purchase of inputs by the person availing deemed Modvat credit, t....